Doogan Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials		7.4	grams	$	2.00	per gram
Direct labor		0.5	hours	$	20.00	per hour
Variable overhead		0.5	hours	$	7.00	per hour
The company produced 5,200 units in January using 39,310 grams of direct material and 2,380 direct labor-hours. During the month, the company purchased 44,400 grams of the direct material at $1.70 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour.
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.
The variable overhead efficiency variance for January is:

Group of answer choices

$1,540 F

$1,496 F

$1,496 U

$1,540 U